{"id":21481,"date":"2024-09-03T01:21:25","date_gmt":"2024-09-02T23:21:25","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=21481"},"modified":"2024-11-04T19:36:23","modified_gmt":"2024-11-04T18:36:23","slug":"commerce-a-titre-commercial","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/commerce-a-titre-commercial\/","title":{"rendered":"Commerce professionnel"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Selon le Tribunal f\u00e9d\u00e9ral, l\u2019imposition du \u00abcommer\u00e7ant professionnel\u00bb selon la LIFD et la LHID reste valable bien qu\u2019elle ait \u00e9t\u00e9 reprise de l\u2019AIFD et que sa teneur ait chang\u00e9. Patrick Waldburger analyse cette pratique fiscale et probl\u00e9matise l\u2019ins\u00e9curit\u00e9 juridique qui existe dans ce domaine pour les contribuables, r\u00e9sultant notamment d\u2019indices au contenu ind\u00e9termin\u00e9, \u00e0 la lumi\u00e8re du principe de l\u00e9galit\u00e9, qui exige que les cons\u00e9quences fiscales d\u00e9coulent avec…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2680,"display_name":"Patrick Waldburger","first_name":"Patrick","last_name":"Waldburger","description":"

Dr. iur. HSG, Rechtsanwalt und \u00f6ffentlicher Notar, dipl. Steuerexperte<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/08\/patrick_waldburger-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/patrick-waldburger-3\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/commerce-a-titre-commercial\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-21481","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[2680]},"shp_steuerportal_must_use":{"translations":[{"id":21477,"link":"https:\/\/steuerportal.ch\/articles-specialises\/gewerbsmaessiger-handel\/","title":{"rendered":"Gewerbsm\u00e4ssiger Handel"},"language":"de"},{"id":21481,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/commerce-a-titre-commercial\/","title":{"rendered":"Commerce professionnel"},"language":"fr"}]},"yoast_head":"\nCommerce professionnel • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/commerce-a-titre-commercial\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commerce professionnel • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Selon le Tribunal f\u00e9d\u00e9ral, l\u2019imposition du \u00abcommer\u00e7ant professionnel\u00bb selon la LIFD et la LHID reste valable bien qu\u2019elle ait \u00e9t\u00e9 reprise de l\u2019AIFD et que sa teneur ait chang\u00e9. Patrick Waldburger analyse cette pratique fiscale et probl\u00e9matise l\u2019ins\u00e9curit\u00e9 juridique qui existe dans ce domaine pour les contribuables, r\u00e9sultant notamment d\u2019indices au contenu ind\u00e9termin\u00e9, \u00e0 la lumi\u00e8re du principe de l\u00e9galit\u00e9, qui exige que les cons\u00e9quences fiscales d\u00e9coulent avec…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/commerce-a-titre-commercial\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-04T18:36:23+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"64 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/commerce-a-titre-commercial\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/commerce-a-titre-commercial\\\/\",\"name\":\"Commerce professionnel • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2024-09-02T23:21:25+00:00\",\"dateModified\":\"2024-11-04T18:36:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/commerce-a-titre-commercial\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/commerce-a-titre-commercial\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/commerce-a-titre-commercial\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Commerce professionnel\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Commerce professionnel • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/commerce-a-titre-commercial\/","og_locale":"fr_FR","og_type":"article","og_title":"Commerce professionnel • steuerportal.ch","og_description":"Selon le Tribunal f\u00e9d\u00e9ral, l\u2019imposition du \u00abcommer\u00e7ant professionnel\u00bb selon la LIFD et la LHID reste valable bien qu\u2019elle ait \u00e9t\u00e9 reprise de l\u2019AIFD et que sa teneur ait chang\u00e9. 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